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A natural person asks whether contributions of shares from two entities to a third can qualify for the LIS special regime. The DGT confirms this is possible if participation and ownership requirements are met, and if the transaction has valid economic motives rather than purely fiscal ones.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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